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V2471-17 3 October 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · unidad económica autónoma

Transfer of a hotel property without an organisational structure is subject to VAT

A company inquired whether the acquisition of a hotel property, including its facilities and licences but without staff, constitutes an autonomous economic unit. The DGT ruled that, due to the absence of a structure of production factors, it is a mere transfer of assets subject to VAT.

The question raised

Liability of said operation to Tax.

The DGT's ruling

The transfer of elements that do not constitute an autonomous economic unit capable of carrying out an activity in its own right is considered a mere transfer of assets. For non-liability to exist, the transfer must include an organizational structure of material and human factors. In this case, the lack of employees renders the operation a supply of goods subject to tax, with each element being taxed independently.

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